Indiana Code Title 36. Local Government § 36-7-12-19

Sec. 19. (a) The fiscal body of a unit may levy a special tax to pay the costs of operation of its economic development commission, but this tax may not be used to pay any of the costs attributable to the acquisition and leasing or sale of economic development or pollution control facilities, except for advancements to be reimbursed from bond proceeds.

(b) Any unit having money raised by taxation for any type of industrial aid or development as authorized by any other statute may transfer that money to its department of economic development to carry out the purposes of this chapter.

(c) Before a tax is levied under subsection (a) or money is transferred under subsection (b), the economic development commission must:

The fiscal body may review and modify the proposed budget.